Company Registration No. NI657583 (Northern Ireland)
Kaba Services Ltd
Unaudited accounts
for the year ended 31 March 2025
Kaba Services Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
10,312
13,750
Cash at bank and in hand
64,368
28,078
Creditors: amounts falling due within one year
(164,839)
(207,628)
Net current assets
32,007
68,095
Total assets less current liabilities
42,319
81,845
Creditors: amounts falling due after more than one year
(26,633)
(66,228)
Called up share capital
100
100
Profit and loss account
15,586
15,517
Shareholders' funds
15,686
15,617
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by
Shaun Tweed
Director
Company Registration No. NI657583
Kaba Services Ltd
Notes to the Accounts
for the year ended 31 March 2025
Kaba Services Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI657583. The registered office is 52 Portrush Road, Portstewart, County Londonderry, BT55 7DE, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Reducing-Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of electrical services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The directors believe that the company Kaba Services Ltd has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Kaba Services Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles
Finished goods
48,116
72,989
Amounts falling due within one year
Trade debtors
84,362
174,656
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Obligations under finance leases and hire purchase contracts
3,266
3,266
Trade creditors
52,463
47,053
Taxes and social security
44,805
51,632
Other creditors
1,028
14,836
Loans from directors
33,000
48,500
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
6,533
9,799
Other creditors
18,433
44,762
Kaba Services Ltd
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
23 A Ordinary shares of £1 each
23
23
20 B Ordinary shares of £1 each
20
20
35 C Ordinary shares of £1 each
35
35
22 D Ordinary shares of £1 each
22
22
10
Average number of employees
During the year the average number of employees was 6 (2024: 6).